Memorandum Findings of Fact and Opinion
SCOTT, Judge:
Respondent determined a deficiency in petitioners' Federal income tax for the calendar year 1975 in the amount of $432.25. The only issue for decision is whether educational and related travel expenses incurred by Michael W. Burt are deductible as ordinary and necessary business expenses.
Findings of Fact
Some of the facts have been stipulated and are found accordingly.
Petitioners...
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